Poling v. Commissioner

Harry L. Poling v. Commissioner.

Poling v. Commissioner

Docket No. 13063.

United States Tax Court

1948 Tax Ct. Memo LEXIS 103; 7 T.C.M. (CCH) 619; T.C.M. (RIA) 48168;

August 30, 1948

Merrill Gilmore, Esq., and Wilbur R. Dull, Esq., 209-211 East Main St., Ottumwa, iowa, for the petitioner. William B. Springer, Esq., for the respondent.

HARLAN

Memorandum Findings of Fact and Opinion

HARLAN, Judge: The Commissioner determined deficiencies in petitioner's income tax for the years 1943 and 1944 in the respective amounts of $4,241.68 and $3,987.66. The question presented is whether petitioner's wife, Mignon…